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ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Deaconu, Sorin-Constantin; Todea, Nicolae; Cioara, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 24-24

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.

Persistent link: https://www.econbiz.de/10008497428

STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Ciuhureanu, Alina Teodora; Baltes, Nicolae - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 17-17

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

Persistent link: https://www.econbiz.de/10008497457

Institutional Analysis of Accounting Development Trends

Kantsurov, Oleh - In: Accounting and Finance (2014) 2, pp. 19-23

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds … for the Accounting Institution have been established that would determine its further development vector. Priorities in … the Accounting Institution transformation management have been substantiated. It has been proved that the Accounting …

Persistent link: https://www.econbiz.de/10010793892

Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment

Ionela-Cristina, Pravãþ; Doina, Pãcurari - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 1109-1113

considered as important the presentation and analysis of this method of financing and of the particularly financial-accounting …

Persistent link: https://www.econbiz.de/10010631797

Evolution of the Institute of Accounting

Kantsurov, Oleh - In: Accounting and Finance (2014) 3, pp. 42-46

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …

Persistent link: https://www.econbiz.de/10011131911

News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport

Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1622-1626

from a theoretical point of view a series of news occured in the tax and accounting treatment of specific business …

Persistent link: https://www.econbiz.de/10010632184

Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment

Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1617-1621

related to discounting and lumping in accounting documents. …

Persistent link: https://www.econbiz.de/10010632222